Open Access Te Herenga Waka-Victoria University of Wellington
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Tax planning in the boardroom: should directors owe a duty to understand their companies' tax planning?

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posted on 2021-11-14, 01:17 authored by Denton, Sarah

This paper analyses whether directors should owe a duty to understand their companies’ tax planning, and if so, what this duty should look like and whether this duty could successfully be implemented into New Zealand law. This paper then assesses whether it is in fact appropriate to impose on directors a duty to understand tax planning by comparing this duty to directors’ obligations and liabilities in other areas of regulation. Finally, this paper concludes that directors should owe a duty to understand their companies’ tax planning, but that this duty would be difficult to implement into New Zealand law.

History

Copyright Date

2013-01-01

Date of Award

2013-01-01

Publisher

Te Herenga Waka—Victoria University of Wellington

Rights License

Author Retains Copyright

Degree Grantor

Te Herenga Waka—Victoria University of Wellington

ANZSRC Type Of Activity code

970118 Expanding Knowledge in Law and Legal Studies

Victoria University of Wellington Item Type

Masters Research Paper or Project

Language

en_NZ

Victoria University of Wellington School

School of Law

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